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Journal Article
How should banks account for loan losses?
The agencies that regulate banks are involved in an ongoing debate about the appropriate way for banks and other lenders to account for default risk on loans. Accounting authorities are concerned with whether the accounting method meets the needs of general-purpose users of financial statements, particularly investors. In contrast, bank supervisors are concerned about banks being inadequately capitalized and possibly failing. ; To shed light on this debate, this article reviews the generally accepted accounting principles (GAAP) currently used, which are based on historic-cost values for ...
Conference Paper
Market-value accounting: benefits, costs and incentives
Discussion Paper
Scale economies in banking: a restructuring and reassessment
Conference Paper
What should bank regulators do? Why should regulators do anything?
Working Paper
Is the banking and payments system fragile?
Working Paper
Potential diversification and bank acquisition prices
Discussion Paper
Economies of scale and scope in banking